2004 (12) TMI 499

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....pellant. Shri Raja Ram, JDR, for the Respondent. [Order per : T.K. Jayaraman, Member (T)]. - These three appeals, arise out of the Order-in-Appeal No. 238, 239 & 240/2001 dated 13-11-2001 passed by the Commissioner of Customs (Appeals), Cochin. 2. The issue involved in this matter is leviability of countervailing duty to three consignments of copper wires scrap "Birch" imported du....

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....y are not liable to any countervailing duty. They relied upon the following case laws - (i)           Hyderabad Industries Ltd. - 1999 (108) E.L.T. 321 (S.C.) (ii)         C.C., Customs, v. IM Kemex India Ltd. - 1996 (86) E.L.T. 95 (Tri.) (iii)       Commissioner v. Fino....

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.... 3. Smt. Komala Chowdhury, learned Advocate appeared on behalf of the appellants and Shri Raja Ram, learned JDR appeared on behalf of the Department. 4. The learned JDR pointed out that the Commissioner (Appeals) has passed the order consequent to the decision of the Hon'ble Supreme Court in SLP 5164 of 1983 (C.A. 4123 of 1983) dated 21-7-1999 [1999 (113) E.L.T. 17 (S.C.)] wherein th....